No substantial question of law barred revenue's appeal after Tribunal upheld the assessee's case on Section 40A(9) disallowance.

No substantial question of law arose from the Tribunal's decision upholding relief to the assessee after examination of the disallowance under Section 40A(9) of the Income-tax Act, 1961. The appellate authority and the Tribunal had already considered the departmental challenge and accepted the assessee's case. On scrutiny of the record, the High Court found no legal issue warranting further interference, and the revenue's appeal was dismissed.

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Issues: Whether the revenue's appeal was liable to be entertained when no substantial question of law arose from the orders of the appellate authorities.

Analysis: The assessment had disallowed the claim under Section 40A(9) of the Income-tax Act, 1961, and the matter had already been examined by the appellate authority and the Tribunal, which had allowed the assessee's case and rejected the departmental appeal. On scrutiny of the record, the Court found no substantial question of law arising from the Tribunal's decision.

Conclusion: The appeal failed and was dismissed.

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